EAST MFG. CORP. v. TESTA

No. 2017-0666.

113 N.E.3d 474 (2018)

154 Ohio St.3d 200

2018-Ohio-2923

EAST MANUFACTURING CORPORATION, Appellant and Cross-Appellee, v. TESTA, TAX COMMR., Appellee and Cross-Appellant.

Supreme Court of Ohio.

Decided July 26, 2018.


Attorney(s) appearing for the Case

Buckingham, Doolittle & Burroughs, L.L.C., Steven A. Dimengo , Matthew R. Duncan , and Richard B. Fry III , for appellant and cross-appellee.

Michael DeWine , Attorney General, and Sophia Hussain , Assistant Attorney General, for appellee and cross-appellant.


{¶ 1} In this direct appeal, we consider whether the Board of Tax Appeals ("BTA") correctly upheld a use-tax assessment on the natural-gas purchases of appellant and cross-appellee, East Manufacturing Corporation ("East"). East contends that the ambient heat provided by the natural gas was necessary for its manufacturing...

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